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Record
Title
Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?
Type
Student Paper
Publ. year
2017
Author/s
Pavlov, Kostadin
Department/s
Department of Business Law
In LUP since
2017-06-14
Downloads

Total This Year This Month
1135 47 4
Downloads per country

United States of America 197 (17%)
Germany 107 (9%)
Sweden 71 (6%)
Netherlands (Kingdom of the) 63 (6%)
Poland 43 (4%)
United Kingdom of Great Britain and Northern Ireland 43 (4%)
China 41 (4%)
Bulgaria 32 (3%)
Belgium 28 (2%)
India 28 (2%)
Italy 20 (2%)
Slovakia 18 (2%)
South Africa 18 (2%)
Turkiye 16 (1%)
France 16 (1%)
Unknown 16 (1%)
Indonesia 15 (1%)
Romania 15 (1%)
Czechia 15 (1%)
Latvia 15 (1%)
Hong Kong (China) 14 (1%)
Thailand 14 (1%)
Ireland 13 (1%)
Ukraine 13 (1%)
Nigeria 12 (1%)
Russian Federation 12 (1%)
Austria 11 (1%)
Slovenia 11 (1%)
Croatia 11 (1%)
Estonia 10 (1%)
Canada 10 (1%)
Luxembourg 10 (1%)
Portugal 9 (1%)
South Korea 8 (1%)
Norway 8 (1%)
Spain 8 (1%)
Japan 8 (1%)
Malaysia 8 (1%)
Lithuania 7 (1%)
Morocco 6 (1%)
Malta 6 (1%)
Australia 6 (1%)
United Arab Emirates 6 (1%)
Brazil 6 (1%)
Denmark 5 (0%)
Singapore 5 (0%)
Viet Nam 5 (0%)
Cyprus 5 (0%)
Kenya 5 (0%)
Cote d'Ivoire 4 (0%)
Bangladesh 4 (0%)
Finland 4 (0%)
Switzerland 4 (0%)
Greece 3 (0%)
Pakistan 3 (0%)
Zimbabwe 3 (0%)
Philippines 3 (0%)
Ghana 3 (0%)
Angola 3 (0%)
Egypt 2 (0%)
Hungary 2 (0%)
Uzbekistan 2 (0%)
Iran 2 (0%)
Nepal 2 (0%)
Saudi Arabia 2 (0%)
Mexico 1 (0%)
Bahrain 1 (0%)
Oman 1 (0%)
Macedonia 1 (0%)
Taiwan (China) 1 (0%)
Malawi 1 (0%)
Aruba 1 (0%)
New Zealand 1 (0%)
Serbia 1 (0%)
Isle of Man 1 (0%)
Trinidad and Tobago 1 (0%)
Moldova, The Republic of 1 (0%)
Togo 1 (0%)
Azerbaijan 1 (0%)
Ethiopia 1 (0%)
Uganda 1 (0%)
Qatar 1 (0%)
Antigua and Barbuda 1 (0%)
Eritrea 1 (0%)
Myanmar 1 (0%)
About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access fulltexts. Efforts have been made to exclude downloads by robots and track irregular download activities.

About accessibility

Disclaimer
The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
Sun Aug 24 08:29:40 2025